COMIVA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COMIVA
Largest movements
- Receivables within one year -€20,029
down €20,029 (-94.0%), from €21,317 to €1,288
of which Trade receivables: -€19,053
- Tangible fixed assets -€7,704
down €7,704 (-69.7%), from €11,054 to €3,350
- Cash +€2,844
up €2,844 (+19.5%), from €14,605 to €17,449
mainly Receivables within one year (+€20,029) and Depreciation (+€7,704)
- Deferred charges and accrued income +€792
up €792 (+682.1%), from €116 to €908
- Other debts -€11,500
no longer reported in 2025 (was €11,500)
- Current portion of long-term debt -€7,823
down €7,823 (-94.2%), from €8,304 to €481
- Trade debts -€2,579
down €2,579 (-60.2%), from €4,285 to €1,706
- Tax, wage and social debts -€1,417
down €1,417 (-23.7%), from €5,986 to €4,569
- Debts after one year -€1,021
no longer reported in 2025 (was €1,021)
- Gross operating margin +€2,677
up €2,677 (+21.3%), from €12,577 to €15,254
- Other operating charges +€1,526
up €1,526 (+455.0%), from €335 to €1,861
- Depreciation -€1,247
down €1,247 (-13.9%), from €8,951 to €7,704
- Financial charges +€1,028
up €1,028 (+48.5%), from €2,118 to €3,146
- Taxes -€181
down €181 (-7.3%), from €2,482 to €2,301
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,091 | €22,994 | -€24,097 | -51.2% |
| Fixed assets | 21/28 | €11,054 | €3,350 | -€7,704 | -69.7% |
| Tangible fixed assets | 22/27 | €11,054 | €3,350 | -€7,704 | -69.7% |
| Furniture and vehicles | 24 | €11,054 | €3,350 | -€7,704 | -69.7% |
| Current assets | 29/58 | €36,038 | €19,644 | -€16,393 | -45.5% |
| Amounts receivable within one year | 40/41 | €21,317 | €1,288 | -€20,029 | -94.0% |
| Trade receivables | 40 | €20,313 | €1,260 | -€19,053 | -93.8% |
| Other amounts receivable | 41 | €1,005 | €28 | -€977 | -97.2% |
| Cash at bank and in hand | 54/58 | €14,605 | €17,449 | +€2,844 | +19.5% |
| Deferred charges and accrued income | 490/1 | €116 | €908 | +€792 | +682.1% |
| Total equity and liabilities | 10/49 | €47,091 | €22,994 | -€24,097 | -51.2% |
| Equity | 10/15 | €15,996 | €16,238 | +€242 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,866 | €9,108 | +€242 | +2.7% |
| Amounts payable | 17/49 | €31,095 | €6,756 | -€24,339 | -78.3% |
| Amounts payable after more than one year | 17 | €1,021 | - | -€1,021 | |
| Financial debts | 170/4 | €1,021 | - | -€1,021 | |
| Amounts payable within one year | 42/48 | €30,075 | €6,756 | -€23,318 | -77.5% |
| Current portion of amounts payable after more than one year | 42 | €8,304 | €481 | -€7,823 | -94.2% |
| Trade debts | 44 | €4,285 | €1,706 | -€2,579 | -60.2% |
| Suppliers | 440/4 | €4,285 | €1,706 | -€2,579 | -60.2% |
| Taxes, remuneration and social security | 45 | €5,986 | €4,569 | -€1,417 | -23.7% |
| Taxes | 450/3 | €5,986 | €4,569 | -€1,417 | -23.7% |
| Other amounts payable | 47/48 | €11,500 | - | -€11,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,951 | €7,704 | -€1,247 | -13.9% |
| Other operating charges | 640/8 | €335 | €1,861 | +€1,526 | +455.0% |
| Gross operating margin | 9900 | €12,577 | €15,254 | +€2,677 | +21.3% |
| Operating profit (loss) | 9901 | €3,291 | €5,689 | +€2,398 | +72.9% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,118 | €3,146 | +€1,028 | +48.5% |
| Recurring financial charges | 65 | €2,118 | €3,146 | +€1,028 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €1,187 | €2,543 | +€1,356 | +114.2% |
| Income taxes | 67/77 | €2,482 | €2,301 | -€181 | -7.3% |
| Profit (loss) for the period | 9904 | -€1,294 | €242 | +€1,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,294 | €242 | +€1,537 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.